The medical services department of Fischer Company budgeted $43 of variable medical expenses per employee for May, based on 1,100 employees in operating departments. During May an average of 1,080 employees were employed in operating departments. Actual variable medical expenses totaled $59,700 for the month. How much variable medical expenses should be charged to operating departments at the end of May for performance evaluation purposes?

Multiple Choice

$59,700

$60,572

$47,300

$46,440